ANALISIS YURIDIS PERAN KURATOR DALAM PEMBERESAN HARTA PAILIT SERTA UPAYA NEGARA TERHADAP PENANGANAN KERUGIAN ATAS UTANG PAJAK (Studi Kasus Kepailitan PT Gunung Kijang Jaya Lestari)

Abstract

UU No.37 tahun 2004 tentang Kepailitan dan PKPU basically was explained how the role of currator in settlement of bankruptcy assets of company, based on explanation related to the banktuptcy, writer got subject of law in bankruptcy status it is PT Gunung Kijang Jaya Lestari. PT Gunung Kijang Jaya Lestari was bankrupcy since 2015 which that company was apply for bankrupcy status to Pengadilan Niaga which located in Medan, and that company got a bankruptcy status from Pengadilan Niaga who decides PT Gunung Kijang Jaya Lestari in bankruptcy and Pengadilan Niaga was to release status bankrupcy of incolvency to PT Gunung Kijang Jaya Lestari and asigned currators team for settlement of bankruptcy assets PT Gunung Kijang Jaya Lestari. In 2015 until 2017 there was a conflict occurred between PT Gunung Kijang Jaya Lestari as debitor with Kantor Pelayanan Pajak Pratama Bintan as preferred creditor related to the tax debt issue, which that problem up to hostages commissioners and chief director of PT Gunung Kijang Jaya Lestari. The proper of solving the problem in this case situated on how a task and authority of currators in settlement of bankruptcy assets of company, proper with UU No.37 tahun 2004 tentang Kepailitan dan PKPU. Further more, the proces of seetlement can be seen on how the country efforts to resolve on this tax debt PT Gunung Kijang Jaya Lestari if used the principle of debt forgiveness followed by principle of fresh start.